0000000000-21-014493.txt : 20221222 0000000000-21-014493.hdr.sgml : 20221222 20211202073007 ACCESSION NUMBER: 0000000000-21-014493 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20211202 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: YIJIA GROUP CORP. CENTRAL INDEX KEY: 0001699709 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-APPAREL, PIECE GOODS & NOTIONS [5130] IRS NUMBER: 352583762 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: UNIT 1623, TIANXIA INTL CENTER B STREET 2: TAOYUAN ROAD, NANSHAN DISTRICT CITY: SHENZHEN, GUANGDONG STATE: K3 ZIP: 518000 BUSINESS PHONE: 85225565499 MAIL ADDRESS: STREET 1: UNIT 1623, TIANXIA INTL CENTER B STREET 2: TAOYUAN ROAD, NANSHAN DISTRICT CITY: SHENZHEN, GUANGDONG STATE: K3 ZIP: 518000 FORMER COMPANY: FORMER CONFORMED NAME: YIJIA GROUP CORP DATE OF NAME CHANGE: 20181204 FORMER COMPANY: FORMER CONFORMED NAME: Soldino Group Corp DATE OF NAME CHANGE: 20170303 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Post-Effective Amendment No. 1 to Registration Statement on Form S-1 Filed November 18, 2021 File No. 333-259600 Dear Ms. Sytner: We have reviewed your post-effective amendment and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Post-Effective Amendment No.1 to Registration Statement on Form S-1 Prospectus Cover Page, page 3 1. We note your disclosure that "Selling Stockholders shall sell their common shares at a fixed price of $.14 per common share unless and until our shares are quoted on the OTC Bulletin Board, the OTCQX, the OTCQB or listed on an alternative trading system or a national securities exchange." In doing so, it appears that you are relying on Securities Act Rules Compliance and Disclosure Interpretation (CD&I) 139.13 when you state that the resale may be at the fixed price until your shares are "listed on an alternative trading system." However, to rely on this CD&I, this must be an equity line transaction, and it does not appear that your resale transaction is an equity line transaction. As such, please amend this filing to remove any references to an alternative trading system in connection with your disclosure fixing a price for the offering. Barry Sytner Yijia Group Corp. December 1, 2021 Page 2 General 2. It appears from the PCAOB's public website that the registration status of your auditor, Exelient PAC, is "Withdrawal Pending." Pursuant to Section 102 of the Sarbanes-Oxley Act and PCAOB Rule 2100, all public accounting firms that prepare or issue audit reports with respect to any issuer, as defined, must register with the PCAOB. While a withdrawal request is pending, the firm may not thereafter engage in the preparation or issuance of an audit report for any such issuer. See PCAOB Rule 2107. Please clarify the status of your auditor and what has transpired with the PCAOB, and tell us how you believe the financial statements in your registration statement are in compliance with the applicable rules. Please be as detailed as necessary in your explanation. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jennie Beysolow at (202) 551-8108 or Katherine Bagley at (202) 551- 2545 with any questions. Sincerely, FirstName LastNameBarry Sytner Division of Corporation Finance Comapany NameYijia Group Corp. Office of Trade & Services December 1, 2021 Page 2 cc: Jody Walker FirstName LastName